RPD-41336: RPD-41336 Notice of Transfer of Land Conservation Incentives Tax Credit (Revision 2014-10)
New Mexico · New Mexico TRD · Used for tax years 2024, 2025, 2026
Form RPD-41336 is used by a qualified intermediary to report the transfer of an approved New Mexico land conservation incentives tax credit to another taxpayer. It records the parties involved, credit numbers, amount transferred, and transfer date, and must be signed by the quali
Who files this form
A qualified intermediary must use Form RPD-41336 to report a transfer of an approved land conservation incentives tax credit to another taxpayer to the New Mexico Taxation and Revenue Department (TRD).
When it's due
The notice must be mailed to TRD within 10 days of a sale, exchange or other transfer. The form does not list a calendar due date for a specific tax year.
What you'll need
Have the following information ready to complete the form:
- Names, phone numbers, SSNs or FEINs, contact names and email addresses for the holders transferring and receiving the credit.
- The receiving holder’s mailing address.
- The qualified intermediary’s name, phone number, mailing address and email address.
- The original and new credit numbers.
- The amount of credit transferred, the date of the qualified donation and the transfer date.
The form also requires the qualified intermediary’s signature and notarization.
How to file
Complete the transfer information and the qualified intermediary’s sworn statement. The qualified intermediary must sign the notice, and it must be notarized.
Mail the notice within 10 days of the sale, exchange or other transfer to:
New Mexico Taxation and Revenue Department
PIT Edit Error
P.O. Box 5418
Santa Fe, New Mexico 87504-5418
For help completing the form, call (505) 827-0792.
Common mistakes
- Leaving out the qualified intermediary’s signature or notarization. Both are required.
- Mailing the notice more than 10 days after the sale, exchange or other transfer.
- Signing without checking the information and attachment. The sworn statement declares, under penalty of perjury, that they have been examined and are true, correct and complete to the intermediary’s best knowledge and belief.
Questions people ask
What does this form report?
It reports the transfer of an approved land conservation incentives tax credit to another taxpayer.
Who signs the notice?
The qualified intermediary must sign it. The notice must also be notarized.
Does the notice cover transfers other than sales?
Yes. The form covers a sale, exchange or other transfer.
Where can I get help completing the form?
Call (505) 827-0792 for assistance.